The National Traction Engine Trust

European Commission asks FIVA to input on internal discussions on the Customs Code
The European Commission is currently re-examining some of the criteria listed in the current Combined Nomenclature Explanatory Notes used by Member State authorities to determine the appropriate classification for tariff application when a vehicle is imported into the EU. Historic vehicles can be treated differently, and preferentially, to other vehicles if classified by the authorities under the customs code 9705 (Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest) which includes motor vehicles which are:
“in their original state, without substantial changes to the chassis, steering or braking system, engine, etc.; at least 30 years old, and of a model or type which is no longer in production.
However, motor vehicles are deemed not to be of historical or ethnographical interest and are excluded from this heading when the competent authorities establish that the motor vehicles are not liable to evidence a significant step in the evolution of human achievements or illustrate a period of that evolution.
Such vehicles must also possess the requisite characteristics for inclusion in a collection by: being relatively rare; not being normally used for their original purpose; being the subject of special transactions outside the normal trade in similar utility articles; and being of greater value.”
It also includes motor vehicles which are collectors’ pieces of historical interest:
“(a) motor vehicles, irrespective of their date of manufacture, which can be proved to have been used in the course of an historic event;
(b) motor racing vehicles, which can be proved to be designed, built and used solely for competition and have achieved significant sporting success at prestigious national or international events.”
The European Commission is aware that these Explanatory Notes can lead to divergent opinions and decisions and wants to provide the Member States with further guidance and has recently sought assistance from FIVA to do so.
 

09 Mar 2012